London Borough of Ealing (24 018 354)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 12 Feb 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal.
The complaint
- Ms X complains that the Council holds her liable for a property she had left.
The Ombudsman’s role and powers
- The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a tribunal about the same matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to use this right. (Local Government Act 1974, section 26(6)(a), as amended)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X says that the Council has sent her a Council tax bill for a property she could not reside in because of its poor state of repair. The Council says that the landlord confirms that she remained the tenant (through her contract) even though she had left.
- Whilst I appreciate the reasons she did not feel able to remain in the property, any dispute about liability for Council tax can be appealed to a Valuation Tribunal.
- The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
Final decision
- We will not investigate Ms X’s complaint because she could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman